Revenue Watch: Germany
November 12, 2007
PricewaterhouseCoopers comments on the transfer pricing policy of the German tax authorities
Over the years, the transfer pricing environment in Germany has become increasingly complex, if not aggressive. In 2003, documentation rules (including a penalty regime) were enacted, and, for fiscal years ending in 2008 and later, comprehensive statutory transfer pricing rules (including rules on business restructurings) will apply.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.